Tax help for individuals with SARS problems

Filing and debt are handled together when they overlap

An individual matter often spans more than one issue - an unfiled return that produced an estimated assessment, which then created a debt and a refund hold. The assessment maps the whole picture so the scope reflects every part, rather than treating filing, debt and refunds in isolation.

Individual scenarios

Which situation sounds like yours?

Each scenario has a distinct evidence set and risk. They are described so you can recognise your own matter, not to suggest a guaranteed outcome.

Salaried employee

A single employer deducts PAYE and issues an IRP5. The assessment usually turns on medical aid credits, retirement annuity deductions and travel allowances. Risk concentrates on verification holds and refund offsets rather than complex income reconstruction.

Provisional taxpayer with mixed income

Income comes from more than one source - salary plus consulting, rental or investment income. Two IRP6 provisional returns a year sit alongside the annual ITR12, and estimated assessments often arise when provisional figures and final income diverge.

Personal SARS debt

An individual income tax debt - from an assessed shortfall, late-payment penalties or an estimated return - sits against the person, not a company. Affordability is personal, and collection can reach a private bank account.

Refund held or delayed

A personal income tax refund is held under verification, a banking-detail stopper or an offset against an older balance. The question is whether the refund is genuinely due and what is holding it, not simply when it will pay.

More complex personal affairs

Several income sources or significant assets

For individuals with several income sources or significant assets, including high-net-worth individuals, identify the certificates, rental schedules, asset-disposal records and earlier assessments relevant to the period. This helps separate missing information, an assessment question and an affordability concern. Investment advice, trust restructuring and asset-protection planning are not implied by this tax review. The personal tax return documents guide lists what a personal return usually involves.

What is reviewed & provided

From your assessment to a written scope

The same disciplined sequence applies to every individual matter before any representative action is taken.

Identify the issue

Whether it is a notice, an estimated assessment, an unfiled year or a refund hold.

Confirm the facts

Read the actual assessment, IRP5 and filing history before proposing any remedy.

Scope the options

Set out the procedural options - filing, objection, payment plan or refund follow-up.

Quote in writing

Provide a written scope and fee quotation. Work begins only after you approve it.

What to prepare

Documents that help an individual matter

Gather these ahead of time if you can. They are collected securely only after a written scope is agreed - you do not need all of them to begin, and you should never send passwords or OTPs with an initial enquiry.

Your latest SARS notice or assessment (ITA34) - the document that started the concern.

IRP5 certificates from each employer for the relevant tax year(s).

Medical aid tax certificates and retirement annuity contribution certificates.

A travel allowance logbook, if you claim against a travel allowance.

Prior ITR12 or IRP6 filings, where you have them - or confirmation of which years are outstanding.

The SARS statement of account, if a debt or offset is involved.

Where this leads

Personal tax return services SARS tax debt relief SARS refund assistance

Provisional tax is scoped within the individual workflow. Where a provisional-tax matter is identified during assessment, it is handled as part of your review rather than sent to a separate page.

Questions about individual tax help

Can you help with both filing and debt?

Yes. Filing an outstanding return and resolving a resulting debt are often part of the same individual matter - an unfiled year can produce an estimated assessment, which then creates a debt. The assessment maps both together so the scope and quotation cover filing and debt relief in one picture, rather than treating them as unrelated.

What if I expect a refund?

A refund is not guaranteed until the assessment is reviewed. A credit on a return can be held under verification, reduced by an adjustment, or offset against an older balance. The assessment checks whether the refund is genuinely due and what is holding it before any follow-up is pursued - it never promises an amount or a payout date.

What should I prepare first?

Start with the SARS notice or assessment that triggered your concern, and your IRP5 for the relevant year. Those two usually establish what the issue is and whether the figure is accepted. Everything else - medical and retirement certificates, a travel logbook, prior filings - can follow. You do not need a complete file to begin, and documents are collected securely only after a scope is agreed.

Why might I owe SARS when PAYE has already been deducted?

Start by comparing the assessment with the return, employer certificates and other income records. Check which credits and figures were actually included. A balance may need a records review before deciding whether it is correct, should be corrected or disputed - see incorrect tax assessment - or requires payment assistance where you cannot pay the accepted amount.

Individual tax obligations, penalty regimes and refund procedures require verification against the Tax Administration Act and current SARS guidance before public release. This page describes common individual scenarios in general terms; it is not a determination of what applies to your matter.

Start with the notice, not a full file

A confidential assessment confirms what your individual matter involves and which route applies. You can begin by explaining the situation; you do not need to have every document ready. No documents or passwords are required to begin.

Request a confidential assessment Personal tax return services